MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

reassessment or re-computation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment aforesaid. (4

MOTHERSON SUMI SYSTEMS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2010-11

reassessment year 1998-99, where it has declined the benefit to the assessee cannot be found fault with. But there is change in the law for the assessment year 2001-02. Section 10(B)(1) and (4

RAKESH KUMAR GUPTA,DELHI vs. LD. ITO, WARD 35(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] Rakesh Kumar Gupta, Income Tax Officer, Ward-35(1), B-2/38, Ground Floor, E-2, Civic Centre, Delhi-110002 Ashok Vihar, Phase-Ii, Vs Delhi-110052 Pan-Aafhr8657H Appellant Respondent

4) shall be final. (6) No appeal under [Section 246] or Section 246A or an application for revision under Section 264 shall be admissible against the order of assessment or reassessment

CLAAS AGRICULTURAL MACHINERY PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 4(2), NEW DELHI, NEW DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

WIN MEDICARE PRIVATE LIMITED,DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT (DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 25(1), DELHI), DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

VIVO MOBILE INDIA PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-25(1), DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

MSD PHARMACEUTICALS PRIVATE LIMITED,NEW DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16(1), NEW DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

ACIT, CENTRAL CIRCLE- 30 , NEW DELHI vs. SANJIVANI INDUSTRIES PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Usacit Vs. Sanjivani Industries Pvt. Central Circle -30 Ltd. New Delhi 1/8, West Patel Nagar, New Delhi – 110 008 Pan No. Aafcs 8669 H (Appellant) (Respondent)

reassess total income u/s 153A is restricted to the material found during search. 2. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in relying upon the decision of Hon’ble Supreme Court in the case of CIT vs. Singhad Technical Education Society when the facts and circumstances of the instant case

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

4. Erroneous Levy of Interest Under Sections 234A, 234B, and 234C o The AO erred in charging interest under Sections 234A, 234B, and 234C of the Income Tax Act without considering that the addition was disputed and not part of the original return. 5. Initiation of Penalty Proceedings Under Section 271(1)(c) is Premature o The initiation of penalty

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

4. Erroneous Levy of Interest Under Sections 234A, 234B, and 234C o The AO erred in charging interest under Sections 234A, 234B, and 234C of the Income Tax Act without considering that the addition was disputed and not part of the original return. 5. Initiation of Penalty Proceedings Under Section 271(1)(c) is Premature o The initiation of penalty

K K SPUN INDIA LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-2 NEW DELHI, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

4. Erroneous Levy of Interest Under Sections 234A, 234B, and 234C o The AO erred in charging interest under Sections 234A, 234B, and 234C of the Income Tax Act without considering that the addition was disputed and not part of the original return. 5. Initiation of Penalty Proceedings Under Section 271(1)(c) is Premature o The initiation of penalty

K K SPUN INDIA LIMITED,DELHI vs. DCIT, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

4. Erroneous Levy of Interest Under Sections 234A, 234B, and 234C o The AO erred in charging interest under Sections 234A, 234B, and 234C of the Income Tax Act without considering that the addition was disputed and not part of the original return. 5. Initiation of Penalty Proceedings Under Section 271(1)(c) is Premature o The initiation of penalty

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. thereby, in respect of DCIT Vs. Ravindra Singh completed/unabated assessments, no addition can be made by the AD in absence of Meaning any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments

DEPUTY COMMISSIONER , DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. thereby, in respect of DCIT Vs. Ravindra Singh completed/unabated assessments, no addition can be made by the AD in absence of Meaning any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. thereby, in respect of DCIT Vs. Ravindra Singh completed/unabated assessments, no addition can be made by the AD in absence of Meaning any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments

CHIRAG KIRPAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

4. It is not in dispute that the notice under section 148 of the Act dated 29-3-2023 has been issued by ITO (International Taxn), Gurgoan to the assessee for the assessment year 2016-17 who is the Jurisdictional Assessing Officer (JAO). Now, the short point that arises for our consideration is under the faceless regime, whether the reassessment

JOHNSON MATTHEY INDIA P.LTD,NEW DELHI vs. DCIT, CIRCLE-13(2), NEW DELHI

In the result, appeals of the Assessees are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

MSD PHARMACEUTICALS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, DELHI

In the result, the appeals of the revenue in ITA No

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

reassessment matters nor vests any such power in the Id. CIT(A), Even other wise the Instruction cannot substitute the independent statutory preconditions under Sections 147/148 read with Section 149, which provides the timelines for issuance of notice of Jurisdiction is assumed for reopening a particular assessment year. Even the power vested with Id. CIT(A) are reopening. Provision